Tag Archives: section9

Section 9 Income Tax can’t be enforced for prevailing DTAA: DHC

The Delhi High Court recently ruled that unless changes are carried out in a Double Taxation Avoidance Agreement (“DTA”), the new interpretation of Section 9(1)(vi) of The Income Tax Act cannot be enforced. The Division Bench of the Court was recently … Continue reading

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Payment for services rendered without human intervention not in nature of ‘fees for technical services’: ITAT

Income Tax Appellate Tribunal (Mumbai) ruled that payment made to a person outside India by assessee for the services rendered without any human intervention was not in any manner in the nature of ‘fees for technical services’ within the ambit … Continue reading

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